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State of Odisha - Section

Section 39A in The Board's Excise Rules, 1965

39A. [ [Added vide Notification No. 5429/12.11.1991.]

(1)For identification of the stock of I.M.F.L./Beer at a glance and to facilitate easy entry to the retailers in pursuance of Sub-rule (ii), the licensee shall make necessary arrangements at entering chronologically according to date of manufacture date of receipt of the stock in the bonded warehouse.
(2)Issue from them and shall be made in order of priority according to the date at manufacture/date of receipt/or otherwise, as the case may be, with a view to avoiding sedimentation and deterioration at quality.
(3)The Bond Officer shall maintain a separate register and keep a record of the stock received in the consignment showing quality at each brand along with place of Import/Batch No./year at manufacture date of Receipt/date of Disposal etc.
(4)The Bond Officer shall affix a proforma slip prominently on each case pack of I.M.F.L. /Beer as to the following giving the details as under Sub-rule (11) of Rule 39-A.Proforma Slip
(a)Name and address of the Bond
(b)Category of Stock
(c)Details of Brand
(d)Where from imported
(e)Details of Import/Export permit with year/No. and date
(f)Year of Manufacture
(g)Batch No.
(h)Date of receipt in the Bond
(i)Last date due for disposal (3 Months)
(5)The licensee shall place indent and import of I.M.F.L./Beer keeping in view the marketability of the stock intended to be imported and also the provisions under Sub-rule (VI) and under Clause (b) of Sub-rule (vii) of Rule 39-A.
(6)The licensees shall remove all liquor from the bond for the sale-to-trade within three months all it is stored.
(7)The Superintendent of Excise shall be careful while issuing import and transport permits with a view to voiding unnecessary piling up of huge stock which may lead to sedimentation and deterioration in quality if not disposed of in time and shall observe the following principles:
(a)The licensee may be allowed to indent for fresh stock of I.M.F.L. and Beer keeping in view the marketability of the new stock in reasonable time with due observance of provisions under Sub-rule (VI).
(b)If any stock of I.M.F.L./ Beer stored under Rule 33 (c) becomes unfit for human consumption owing to long storage or for other factors the licensee shall be squarely responsible and shall be liable to pay fine equal to five times the duty payable to the Government on the stock so spoiled.
(c)When any stock is found unfit for human consumption on Chemical Examination, the same shall be destroyed in the manner as provided under Rule 135.]